<c:forEach var="vo" items="${result}" varStatus="status">
<c:if test="${status.count%3==1}">
<tr>
</c:if>
<td><b><cut value="${vo.emtno}"/></b>:<cut value="${vo.emtne}"/></td>
<c:if test="${status.count%3==0}">
</tr>
</c:if>
<c:set var ="v_count" value="${status.count}"/>
</c:forEach>
<c:if test="${v_count%3==1}">
<td></td>
<td></td>
</tr>
</c:if>
<c:if test="${v_count%3==2}">
<td></td>
</tr>
</c:if>
<c:if test="${status.count%3==1}">
<tr>
</c:if>
<td><b><cut value="${vo.emtno}"/></b>:<cut value="${vo.emtne}"/></td>
<c:if test="${status.count%3==0}">
</tr>
</c:if>
<c:set var ="v_count" value="${status.count}"/>
</c:forEach>
<c:if test="${v_count%3==1}">
<td></td>
<td></td>
</tr>
</c:if>
<c:if test="${v_count%3==2}">
<td></td>
</tr>
</c:if>